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ISAE 3402 / SSAE 16 examinations - Deloitte
www2.deloitte.comsampling is not representative of the population from which the sample was drawn U.S. standard: SSAE 16 International standard: ISAE 3402 Use of report Intentional acts Subsequent events Reporting Does not enable a service auditor to conclude that a deviation identi˜ed when performing tests of controls